Superior Eateries Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 08959955 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2019

for

Superior Eateries Limited

Page

Company Information

1

Chartered Accountant's Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Auron Nessa

REGISTERED OFFICE:

137 Sankey Street

Warrington

WA1 1NN

REGISTERED NUMBER:

08959955 (England and Wales)

ACCOUNTANT:

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ

The following reproduces the text of the report prepared for the director in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act

2006, the company is only required to file a Balance Sheet. Readers are cautioned that the

Income Statement and certain other primary statements and the Report of the Director are

not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your

approval the financial statements of Superior Eateries Limited for the year ended 31 March 2019

which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the

related notes from the company's accounting records and from information and explanations you

have given me.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), I are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Superior Eateries Limited in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Superior Eateries Limited and state those matters that I have agreed to state to the director of Superior Eateries Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Superior Eateries Limited and its director for my work or for this report.

It is your duty to ensure that Superior Eateries Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Superior Eateries Limited. You consider that Superior Eateries Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Superior Eateries Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ

27 November 2019

FIXED ASSETS

Tangible assets

4

155

2,627

CURRENT ASSETS

Cash at bank and in hand

104

371

CREDITORS

Amounts falling due within one year

5

26,308

22,237

NET CURRENT LIABILITIES

(26,204

)

(21,866

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(26,049

)

(19,239

)

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

7

(26,050

)

(19,240

)

SHAREHOLDERS' FUNDS

(26,049

)

(19,239

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 27 November 2019 and were signed by:

Auron Nessa - Director

1.	STATUTORY INFORMATION

Superior Eateries Limited is a private company, limited by shares , registered in England and

Wales. The company's registered number and registered office address can be found on the

Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income

Statement, except to the extent that it relates to items recognised in other comprehensive

income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that

have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in

periods different from those in which they are recognised in financial statements. Deferred

tax is measured using tax rates and laws that have been enacted or substantively enacted

by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it

is probable that they will be recovered against the reversal of deferred tax liabilities or other

future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over

the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2018 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2018

7,807

Additions

104

At 31 March 2019

7,911

DEPRECIATION

At 1 April 2018

5,180

Charge for year

2,576

At 31 March 2019

7,756

NET BOOK VALUE

At 31 March 2019

155

At 31 March 2018

2,627

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/19

31/3/18

£

£

Bank loans and overdrafts

825

-

Taxation and social security

2,481

2,440

Other creditors

23,002

19,797

26,308

22,237

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/19

31/3/18

value:

£

£

1

Ordinary shares

£1

1

1

7.

RESERVES

Retained

earnings

£

At 1 April 2018

(19,240

)

Deficit for the year

(6,810

)

At 31 March 2019

(26,050

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Auron Nessa.